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V3020-18 ·23 November 2018 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge may apply if box assembly only involves ornamental work

A self-employed individual inquired whether selling boxes with combined products requires the application of the equivalence surcharge. The DGT ruled that if the activity consists merely of ornamentation without transforming the products, the status of retail trader is maintained.

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2018-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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